We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.
Use the Charity Gift Aid declaration form to make multiple Gift Aid donations to a charity or a Community Amateur Sports Club (CASC) the Gift Aid declaration form to make multiple Gift Aid donations to a CASC and the Charity…
Apply to find out if your employee needs to continue paying UK National Insurance contributions while they work temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
Use form SSP2 if you're an employer and need to record details of an employee's sickness absences for Statutory Sick Pay (SSP).
Tax compliance checks - what HMRC can check, how the checks are conducted and what you'll need to do
Appeal to the First-tier Tribunal (Tax) against tax decisions: how to appeal, the hearing, if you lose your case.
Capital Gains Tax if you're a non-resident selling a UK home: when you get a tax relief called Private Residence Relief, how to tell HMRC you've sold the property, how to work out your gain
When debt payments can be taken from your wages, changing how much you pay, paying it off early, and reporting a change to your circumstances
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque or your bank.
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme
Tax and reporting rules for employers providing long-service awards
Use this form to get the valuation of an asset checked by the HMRC Shares and Assets Valuations (SAV) team.
Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.
How to make an import declaration and get goods through the UK border.
Complain about the Child Benefit Office - online complaint form, complaints address and telephone number
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).